# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十六条 (Supplementary Provisions, Article 116)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百十六条 (Supplementary Provisions, Article 116)（連結法人の準備金に関する経過措置） — address `suppl-4281-15/art-116`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第百十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations
caption: machine translation, not official
suppl-4281-15/art-116 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116
**第一項** 新租税特別措置法第六十八条の四十三（第四項を除く。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得する同条第一項の特定株式等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得した旧租税特別措置法第六十八条の四十三第一項の特定株式等については、なお従前の例による。
suppl-4281-15/art-116/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-1
The provisions of Article 68-43 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. referred to in Article 68-43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date.
machine translation, not official
**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人で、施行日前に全国新幹線鉄道整備法第十五条第一項の指定を受けたものの当該指定に係る旧租税特別措置法第六十八条の四十八第一項に規定する承認積立計画に係る同項の新幹線鉄道大規模改修準備金（連結事業年度に該当しない事業年度において積み立てた旧租税特別措置法第五十六条第一項の新幹線鉄道大規模改修準備金を含む。）については、旧租税特別措置法第六十八条の四十八の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 、第五十六条第一項 、所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力措置法」という。）第五十六条第一項
（第五十六条第一項 （旧効力措置法第五十六条第一項
第一項第一号 第五十六条第一項第一号 旧効力措置法第五十六条第一項第一号
第一項第二号及び第三項から第五項まで 第五十六条第一項 旧効力措置法第五十六条第一項
第八項 第六十八条の四十三の二第四項 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第六十八条の四十三の二第四項
第十一項 第五十六条第一項 旧効力措置法第五十六条第一項
第五十五条第十一項」とあるのは「第五十六条第十二項 第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力単体措置法」という。）第五十六条第十二項
第六十八条の四十八第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条において「旧効力連結措置法」という。）第六十八条の四十八第一項
同条第十一項」とあるのは「第五十六条第十二項 同条第十一項」とあるのは「旧効力単体措置法第五十六条第十二項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
第十二項 第五十六条第一項 旧効力措置法第五十六条第一項
第十三項 第六十八条の四十八第一項 旧効力連結措置法第六十八条の四十八第一項
第五十六条第十三項 旧効力単体措置法第五十六条第十三項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
第十四項 第五十六条第一項 旧効力措置法第五十六条第一項
第十五項 第六十八条の四十八第一項 旧効力連結措置法第六十八条の四十八第一項
第五十六条第十五項 旧効力単体措置法第五十六条第十五項
第六十八条の四十八第四項 旧効力連結措置法第六十八条の四十八第四項
suppl-4281-15/art-116/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
With regard to the reserve for large-scale renovation of Shinkansen railways referred to in Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the approved reserve plan prescribed in that paragraph pertaining to the designation of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received the designation under Article 15, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act before the Effective Date (including the reserve for large-scale renovation of Shinkansen railways referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a business year that does not fall under a consolidated business year), the provisions of Article 68-48 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrases listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table.
Paragraph (1) , Article 56, paragraph (1) , Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
(Article 56, paragraph (1) (Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (1), item (i) Article 56, paragraph (1), item (i) Article 56, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (1), item (ii) and paragraphs (3) through (5) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (8) Article 68-43-2, paragraph (4) Article 68-43-2, paragraph (4) of the Act on Special Measures Concerning Taxation before the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)
Paragraph (11) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (12) Article 55, paragraph (11)" is deemed to be replaced with "Article 56, paragraph (12) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force' in this Article)
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Consolidated Act on Special Measures Concerning Taxation Kept in Force" in this Article)
paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (12) paragraph (11) of that Article" is deemed to be replaced with "Article 56, paragraph (12) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Paragraph (12) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (13) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Article 56, paragraph (13) Article 56, paragraph (13) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (15) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
Article 56, paragraph (15) Article 56, paragraph (15) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-48, paragraph (4) Article 68-48, paragraph (4) of the Former Consolidated Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
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## Cites
- suppl-4281-15/art-116/par-2: 全国新幹線鉄道整備法第十五条第一項 → e-Gov law 345AC1000000071, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4281-15/art-116/par-2: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4281-15/art-116/par-2: 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4281-15/art-116/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項 → 租税特別措置法 附則第九十三条第二項 (Supplementary Provisions, Article 93, paragraph (2)), suppl-4281-15/art-93/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
- suppl-4281-15/art-116/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項 → 租税特別措置法 附則第百十六条第二項 (Supplementary Provisions, Article 116, paragraph (2)), suppl-4281-15/art-116/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第九十三条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
- 租税特別措置法 附則第百十六条第二項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-577, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07